The article focuses on the organizational aspects of the customer and fiscal service in the Polish seaports. The infrastructural constraints in the use of ports are described, as well as the reduction of the competitiveness of port services. Attention has been paid for services performed in the port: customs clearance, phytosanitary and veterinary control. Another issue is the VAT in the port and its impact on customer service. In this article, it is estimated that over the past 20 years, ports have lost about 200 million zł.
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